II UKN 357/99
AI generated
Social security contributions liability of divorced spouse limited by public order principles under tax law.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court quashed the lower court's decision holding a divorced wife liable for her ex-husband's unpaid social security contributions. The court found the tax authority failed to assess whether imposing this liability violated public order principles before making the final decision. Consequently, the case was remanded for the tax body to evaluate these social order factors before ruling again.
Legislator headnote
AI generatedArt. 42 ust. 4 w związku z art. 43 ust. 1 ustawy o zobowiązaniach podatkowych; The tax authority is obligated to assess whether holding a divorced spouse liable for the taxpayer's debts violates public order principles before imposing such liability.
Keywords
AI generated
tax liability
divorced spouse
social security contributions
public order principles
remand for reconsideration
Cited Legislation
AI generatedArt. 42 ust. 4 w związku z art. 43 ust. 1 ustawy z dnia 19 grudnia 1980 r. o zobowiązaniach podatkowych
Decyzja Rady Ministrów z dnia 16 lutego 1989 r.